Similar Search Results

Production versus revenue efficiency with limited tax capacity : theory and evidence from Pakistan

Best, Michael; Brockmeyer, Anne; Kleven, Henrik Jacobsen; … - In: Journal of political economy 123 (2015) 6, pp. 1311-1355

Persistent link: https://www.econbiz.de/10011429912

Do higher corporate taxes reduce wages? : micro evidence from Germany

Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2013 - First version: July 2011, This version: May 3, 2013

Because of endogeneity problems very few studies have been able to identify the incidence of corporate taxes on wages … find a negative effect of corporate taxation on wages: a 1 euro increase in tax liabilities yields a 77 cent decrease in …

Persistent link: https://www.econbiz.de/10009743763

Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany

Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2021

This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities …-shifting opportunities for the incidence of corporate taxes on wages. Moreover, we show that low-skilled, young and female employees bear a …

Persistent link: https://www.econbiz.de/10013315773

Formula apportionment : factor allocation and tax avoidance

Eichfelder, Sebastian; Hechtner, Frank; Hundsdoerfer, Jochen - 2017

This paper addresses the question of how firms react to tax incentives in a formula apportionment (FA) tax regime. Under FA, the profits of all consolidated entities of a business group are summed and then allocated according to a formula based on FA factors. We hypothesize that firms may change...

Persistent link: https://www.econbiz.de/10011705197

Do higher corporate taxes reduce wages? : micro evidence from Germany

Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - In: The American economic review 108 (2018) 2, pp. 393-418

Persistent link: https://www.econbiz.de/10011821026

Formula Apportionment : Factor Allocation and Tax Avoidance

Eichfelder, Sebastian - 2017

Persistent link: https://www.econbiz.de/10012950781

Payroll Taxes in Colombia

Alm, James; Lopez-Castano, Hugo - 2006

The central government of Colombia imposes a variety of taxes on the wages of workers. Some of these taxes are more …

Persistent link: https://www.econbiz.de/10014058939

Splitting of corporate taxes in Germany and formulaic distribution of a CCCTB : critical comparison

Müller-Thomczik, Sandra; Reiter, Lukas - In: Central European economic journal 9 (2022) 56, pp. 269-290

milestone in international taxation. No agreement has yet been reached, however. In contrast, Germany already has a long …

Persistent link: https://www.econbiz.de/10013502253

Wage incidence of local corporate taxation : micro evidence from Germany ; conference paper

Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2013 - Work in progress. This version: February 28, 2013

incidence on wages. While the unique German setting allows us to gauge general equilibrium wage effects, the detailed … equilibrium effect on wages is negligible in the context of our study due to the high regional labor mobility. …

Persistent link: https://www.econbiz.de/10010339957

Which workers bear the burden of corporate taxation and which firms can pass it on? : micro evidence from Germany

Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2012

Persistent link: https://www.econbiz.de/10009582542